VIA EDGAR
August 10, 2022
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attention: Margaret Schwartz
| Re: | Candel Therapeutics, Inc. |
Acceleration Request for Registration Statement on Form S-3
File No. 333-266605
Dear Ms. Schwartz,
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Candel Therapeutics, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to August 12, 2022, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Finn Murphy at (212) 459-7257.
If you have any questions regarding this request, please contact William D. Collins of Goodwin Procter LLP at (617) 570-1447 or Finn Murphy at (212) 459-7257.
| Sincerely, |
| CANDEL THERAPEUTICS, INC. |
| /s/ Paul Peter Tak |
| Paul Peter Tak, M.D., Ph.D., FMedSci |
| Chief Executive Officer and President |
| cc: | Paul Peter Tak, M.D., Ph.D., FMedSci, Candel Therapeutics, Inc. |
William D. Collins, Esq., Goodwin Procter LLP
Finnbarr D. Murphy, Esq., Goodwin Procter LLP